OPINION AND ORDER
BASIL H. COUTRAKON, Bankruptcy Judge.
The question in this case has been presented to the Court as to who is entitled to the proceeds from the sale of personal property: the holder of a perfected security interest in that property or the one who has no security interest but to whom the holder of the perfected security interest subordinated its claim.
The facts of the case which have been reviewed and accepted by the Court are substantially...
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